Coursework banking system. this is a legal entity that, in order to generate profit as the main purpose of its activities, on the basis of a special permit (license) from the Central

Non-profit organizations are organizations whose purpose is not to make a profit, but to carry out statutory activities. They can run a business, but they use their income for non-profit purposes.

Institutions- these are organizations created by the owner for the implementation of managerial, socio-cultural and other functions of a non-commercial nature. Within certain limits, they can engage in income-generating activities, which entails the emergence of the right economic management on the property thus obtained.

Full partnership Is a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activity on behalf of the partnership and jointly and severally bear subsidiary liability for the obligations of the partnership.

Fig 1.1 Classification of legal entities.

Fellowship on Faith- this is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the obligations of the partnership with their property (general partners), there are one or more participants - investors who bear the risk of losses associated with the activities of the partnership, within the amount contributed their contributions and do not take part in the implementation of entrepreneurial activities by partners.

Limited liability company- a company established by one or more persons, authorized capital which is divided into shares determined by the constituent documents of the size, the participants of which are not responsible for the obligations of the company and bear the risk of losses within the value of their contributions.

The subsidiary is society if another (main) business company or partnership, due to the prevailing participation in its authorized capital, or in accordance with an agreement concluded between them, or otherwise has the ability to determine the decisions made by such a company.

Society is addicted if the other (dominant, participating) company has more than twenty percent of the voting shares of the joint-stock company or twenty percent of the authorized capital of the limited liability company.

Production cooperative / artel/ Is a voluntary association of citizens on the basis of membership for joint production and other economic activities based on their personal labor and other participation and the unification of property shares by its members (participants).

Joint-stock company Is a commercial organization, the authorized capital of which is divided into a certain number of shares, its participants (shareholders) are not liable for the obligations of the company and bear the risk of losses within the value of their shares.

Public corporation Is a company whose members can alienate their shares without the consent of other members and which has the right to conduct an open subscription and free sale of shares.

A closed joint-stock company is a company whose shares are distributed only among its founders or other predetermined circle of persons, its members have preemptive right acquisition of shares sold by other shareholders of this company.

PRACTICE ON THE TOPIC

Issues for discussion

1. Can the choice of the organizational and legal form affect the efficiency of activities and the prospects for the development of the enterprise?

2. What are the consequences for the participants of the choice of the organizational and legal form of the enterprise?

3. Name the main advantages and disadvantages of the organizational and legal forms of enterprises in terms of their acceptability for large or small sizes and different types entrepreneurial activity.

Tests

1. By general rule founders and participants:

a) are responsible for the debts of a legal entity

b) are not liable for the debts of a legal entity

c) if the property of a legal entity is insufficient, subsidiary (additional) liability may be assigned to general partners (in full partnerships) or to owners of property of institutions or state-owned enterprises

2. Of the listed organizational and legal forms, commercial organizations include

a) consumer cooperatives

b) business partnerships

f) charitable organizations

3. The property of a legal entity is separated from the property of the founders

Self-study assignments.

Give a comparative description of business partnerships and companies and fill out Table 1.

Table 1.1

Comparative characteristics

business partnerships and companies.

Signs	Business partnerships	Business companies
complete	Limited	OOO	Company	OJSC
1. Minimum number of participants
2. Characteristics of the participants
3. Maximum amount participants
4. The minimum size of the authorized capital
5. The number of votes belonging to the participant
6. On the basis of what constituent documents does
7. Creation of a reserve fund
8. Liability of founders and participants for the obligations of the company			-	-	-
nine . Conditions for leaving the organization.

Topic 2. Fixed assets of the company

The choice of a market coverage strategy involves taking into account the size of the resources of the enterprise (firm) and their limitations. The competitiveness of an enterprise (firm) depends on the efficiency of resource use, which directly affects the level of cost and profit, prices for products (services), and profitability indicators. Fixed assets make up a significant specific gravity in the value of the property of the enterprise. They are means of labor that are used for a long time in the production and economic activities of an enterprise and at the same time retain their natural-material form. Reimbursement of the costs of the acquisition and creation of fixed assets is carried out gradually over the period of their useful use through the accrual of depreciation and the inclusion of depreciation deductions in the costs of production and sale of products (services).

After studying this topic, you will learn:

What parts does the property of an enterprise consist of and what is the difference between non-current and current assets;

Factors influencing the formation of the depreciation policy of the enterprise in order to accounting and taxation;

What indicators can be used to assess the efficiency of the use of fixed assets.

BASIC CONCEPTS

Fixed assets - part of the property used as means of labor in the production of goods (performance of work, provision of services) or for the management needs of the company for a period exceeding 12 months or a normal operating cycle if its duration is more than 12 months.

Active part of fixed assets- these are elements that affect the subject of labor, moving it into production process and exercising control over the course of production (machines, equipment, vehicles, tools).

Passive part of fixed assets- these are elements that create conditions for the production process (buildings, structures, inventory and accessories, other fixed assets).

Production fixed assets include objects, the use of which is aimed at systematic profit, as the main goal of the activity fixed in the charter of the enterprise (in the process of manufacturing industrial products, performing construction works, trade, etc.).

Fixed assets non-production purposes include objects not related to the implementation of the main activity (housing and communal services, health care, physical culture and education, i.e. objects created to meet the social and cultural needs of employees).

Rice. 2.1. Classification of fixed assets

Cost of property, plant and equipment is defined as the sum of expenses for the acquisition, construction, manufacture of an object, delivery and bringing to a condition suitable for use (net of VAT and other refundable taxes).

Replacement cost- the cost of production or acquisition of an object in the conditions and at the prices of a given year.

Residual value is defined as initial (replacement) less accrued depreciation:

OS rest = OS first (rest) - е И

where: OS residual - residual value of fixed assets;

OS first (restoration) - initial (replacement) cost of fixed assets;

å And - the amount of the accrued depreciation.

Liquidation value is defined as the difference between the cost of scrap from equipment disposal or proceeds from its sale and the cost of disposal costs.

Rice. 2.2. Types of valuation of fixed assets

Depreciation mechanism assumes the accrual during the useful life at the established rates of the amounts of depreciation deductions included in the costs of production and sales of products. The depreciation rate is determined based on the useful life of the item, which is established when the item is accepted for accounting.

The legislation provides for various OPF commercial and not commercial organizations.

Mostly commercial organizations are used for doing business, because their main purpose of activity is to make a profit.

Non-profit organizations are created, as a rule, in socio-cultural, public and other spheres not directly related to business, however, some OPF of non-profit organizations can also be used to conduct business.

In order to determine which organization (commercial or non-profit) is suitable for running your business, it is necessary to compare a number of characteristics that distinguish such organizations.

When choosing an organizational and legal form, it is necessary to determine what types of activities the organization will carry out, and whether it will engage in entrepreneurial activity.

However, it should be borne in mind that for some types of activities the law provides for a certain organizational and legal form:

· To implement banking, dealer activity in the market valuable papers it is necessary to create a commercial

organizations, since only commercial organizations have the right to carry out these types of activities; · To carry out the activities of the stock exchange, charitable activities, educational activities, etc., it is necessary to create a non-profit organization.

Objectives of the activity

For commercial organizations, the purpose of the activity is to make a profit.

For non-profit organizations, making a profit is not the goal of their activity.

The objectives of a non-profit organization are determined by its charter in accordance with the requirements of the law for each type of non-profit organization.

As a general rule, a non-profit organization is created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods.

The exception is the consumer cooperative: it is created to carry out trade, procurement, production and other activities in order to meet the material and other needs of the members of the cooperative.

Activities

A commercial organization can carry out any type of activity except those expressly prohibited by law.

In addition, a commercial organization may engage in activities that are not directly provided for by its constituent documents.

Some activities can only be carried out by commercial organizations, for example:

banking;
dealer activity in the securities market.

A non-profit organization can only carry out activities that correspond to the purposes for which it was created.

At the same time, a non-profit organization has the right to engage in only those activities that are provided for by its constituent documents.

In practice, the types of activities of a non-profit organization are quite diverse - the main thing is that they correspond to the statutory goals.

For example, a non-profit organization can engage in educational activities (including paid), the provision of services (management, legal), production (printed publications, training programs), etc.

To carry out some types of activities, it is necessary to create a non-profit organization in certain OPF, for example:

the stock exchange is created in the form non-profit partnership;
charitable organizations are created in the form of a public organization (association), foundation or institution;
educational organizations can be created in OPF provided for by law for non-profit organizations.

Business and profit making

A commercial organization is created for the purpose of making a profit.

Making a profit is not the goal of a non-profit organization, but the possibility of doing business is not prohibited.

A non-profit organization can carry out entrepreneurial activities, but such activities must be consistent with the goals of the organization and contribute to their achievement.

Output:

Commercial organizations are created directly for carrying out entrepreneurial activities and making a profit, while in the choice of types of activities, commercial organizations are practically not limited.

Non-profit organizations, despite the fact that the purpose of their activities is not to make a profit, nevertheless can engage in entrepreneurial activity if it is consistent with the statutory goals.

Moreover, for some types of non-profit organizations, the law provides for goals close to the goals of commercial organizations, for example:

· A consumer cooperative is created for the implementation of trade, procurement, production activities;

· An autonomous non-profit organization is created to provide services in the field of education, health care, culture, science, law, physical culture and sports and other services.

Thus, an autonomous non-profit organization created to carry out educational activities can provide paid educational and consulting services, produce and sell books and other materials, software and other related products necessary for the educational process, lease premises, thereby making a profit.

If an organization is engaged in entrepreneurial activity and makes a profit, the question of the possibility of distributing the profit received by the organization between the founders (participants) will be essential for its founders (participants).

The profit of a commercial organization is distributed among its founders (participants).

The procedure and forms of distribution of profits depend on the OPF of a commercial organization:

in LLC, the profit is distributed in proportion to the shares of the participants in the authorized capital of the company or otherwise in accordance with the charter;
in JSCs profit is distributed in the form of dividends on shares;

in a production cooperative, profits are distributed among its members in accordance with their personal labor or other participation, as well as in accordance with the size of the share contribution.

The profit of non-profit organizations, due to a direct prohibition in the law (clause 1 of article 50 of the Civil Code of the Russian Federation), cannot be distributed among its founders (participants).

The exception is the consumer cooperative: the income received by the consumer cooperative from entrepreneurial activity is distributed among its members (clause 5 of article 116 of the Civil Code of the Russian Federation) (see also Profit distribution among the members of the consumer society).

The profit of a non-profit organization is directed towards its statutory goals.

However, the founders (members) of a non-profit organization can benefit from its activities in the following forms:

· The founders (participants) of a non-profit organization can, on an equal basis with third parties, use the services and other benefits produced by the organization;

founders (members) of a non-profit organization can be a member of labor relations and get paid.

Output:

The creation of a commercial organization allows its founders (members) to distribute the profits received by the organization.

The creation of a non-profit organization does not directly allow the distribution of profits between the founders, but this does not exclude the possibility of the founders receiving profits from entrepreneurial activities in other forms, incl. in the form of wages.

Such an OPF of a non-profit organization, such as a consumer society, allows the distribution of profits among the participants (shareholders), which makes its status similar to that of a commercial organization.

When choosing an OPF, founders need to assess the degree of responsibility that they can bear for the debts of the organization they have created.

The liability of the founders (participants) of LLC, JSC is limited:

· Members of LLC and shareholders of JSC are not liable for the obligations of the company and bear the risk of losses associated with the activities of the company, within the value of their contributions.

Responsibility of founders (participants) production cooperative subsidiary (in case of insufficiency of the property of the cooperative, the responsibility rests with its members):

· Members of the cooperative bear subsidiary responsibility for its obligations in the manner prescribed by the charter of the cooperative.

Exception:

if the insolvency (bankruptcy) of the organization is caused by the founders, in case of insufficient property of the organization, subsidiary liability for its obligations may be imposed on them (paragraph 2, clause 3, article 56 of the Civil Code of the Russian Federation).

As a general rule, founders of non-profit organizations are not responsible for the obligations of the organization.

Exceptions:

The owner of the institution in case of insufficient Money at the disposal of the institution bears subsidiary liability for the obligations of the institution;

· Members of an association (union) bear subsidiary responsibility for the obligations of this association (union) in the amount and in the manner prescribed by its constituent documents;

Shareholders of the consumer society bear subsidiary liability for the obligations of the consumer society in the manner prescribed by the Civil Code of the Russian Federation and the charter of the consumer society.

Output:

The degree of responsibility of the founders (participants) for the obligations of the organization created by them depends on specific type organizations.

From the point of view of the degree of responsibility, the founders (participants) of LLC, JSC, as well as those non-profit organizations for which the subsidiary liability of the founders is not provided for by the law and the constituent documents (fund, non-profit partnership, autonomous non-profit organization) are in the most advantageous position.

The founders (participants) of commercial and non-commercial organizations, for which subsidiary liability is provided for by the law and the constituent documents, bear great risks, because in case of insufficiency of the property of the organization, a penalty may be imposed on the property of the founders (participants).

There are significant differences in the taxation of commercial and non-profit organizations. By assessing the tax consequences, it is possible to predict the costs associated with activities in a particular OPF.

Below are some of the taxation issues for founders' contributions to a commercial and non-commercial organization.

Contributions to business companies and partnerships

Transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (pooled) capital business companies and partnerships, share contributions to mutual funds of cooperatives), is not recognized as the sale of goods (work, services) and is not subject to VAT (clause 1, clause 2 of article 146 of the Tax Code of the Russian Federation, clause 3 of article 39 of the Tax Code of the Russian Federation) (see Transfer investment property (VAT)).

Withdrawal of a participant from a business company (partnership) and receipt of property in the event of liquidation

The transfer of property within the initial contribution to a participant in a business company or partnership (his successor or heir) upon leaving (retiring) from a business company or partnership, as well as when distributing the property of a liquidated business company or partnership between its participants is not recognized as the sale of goods (works, services) (Clause 3 of Article 39 of the Tax Code of the Russian Federation), and the value of the returned property, previously contributed by him as a contribution to the authorized capital, is not subject to VAT (Clause 3.3.4 Methodical recommendations…, Approved By order of the Ministry of Taxes and Taxes of the Russian Federation of 12/20/2000 No. BG-3-03 / 447) (see Transfer of property within the initial contribution to a participant in a business entity or partnership upon leaving the business entity or partnership (VAT)).

Sale of shares in the authorized capital, shares, securities

VAT is not levied on the sale of shares in the authorized (pooled) capital of organizations, shares in mutual funds of cooperatives, securities (subparagraph 12 of clause 2 of article 149 of the Tax Code of the Russian Federation) (see Sale of shares in the authorized (pooled) capital of organizations, shares in share funds of cooperatives and mutual funds, securities and instruments of forward transactions (VAT)).

For all types of non-profit organizations:

Funds and other property received for charitable activities are not subject to income tax (subparagraph 4 of paragraph 2 of article 251 of the Tax Code of the Russian Federation) (see Target receipts for the maintenance of non-profit organizations (income tax)).

Property transferred by will by way of inheritance is not subject to income tax (clause 2, clause 2, article 251 of the Tax Code of the Russian Federation) (see Art.

Earmarked income for the maintenance of non-profit organizations (income tax)).

The amounts of funding from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, budgets of state extra-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations are not subject to income tax (clause 3, clause 2, article 251 of the RF Tax Code) (see. maintenance of non-profit organizations (income tax)).

Transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activity, not related to entrepreneurial activity, is not subject to VAT (clause 3 of article 39 of the Tax Code of the Russian Federation) (see Object of VAT taxation).

When determining the tax base for corporate income tax, property received within the framework of targeted financing, including in the form of grants received (subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation) is not taken into account (see Property received within the framework of targeted financing ( income tax)).

For certain types of non-profit organizations

Fund

Non-profit partnership

Public organization (association)

Membership and entrance fees are not subject to income tax (subparagraph 1 of paragraph 2 of article 251 of the Tax Code of the Russian Federation) (see Target receipts for the maintenance of non-profit organizations (income tax)).

Donations recognized as such in accordance with paragraph 1 of Article 582 of the Civil Code of the Russian Federation are not subject to income tax (paragraph 1 of paragraph 2 of Article 251 of the Tax Code of the Russian Federation) (see Target receipts for the maintenance of non-profit organizations (income tax)).

Public associations that carry out their activities at the expense of targeted contributions from citizens and deductions from enterprises and organizations from the profit remaining at their disposal after paying taxes and other mandatory payments for the maintenance of these public associations, if they do not carry out entrepreneurial activities, do not pay property tax (cl. "z" Article 4 of the Law of the Russian Federation of 13.12.1991 No. 2030-1) (see. Target receipts for the maintenance of non-profit organizations (income tax)). Association (union)

Associations that carry out their activities at the expense of targeted contributions from citizens and deductions from enterprises and organizations from the profit remaining at their disposal after paying taxes and other mandatory payments for the maintenance of these associations, if they do not carry out entrepreneurial activities, do not pay property tax (clauses "z "Article 4 of the Law of the Russian Federation of 13.12.1991 No. 2030-1) (see. Target receipts for the maintenance of non-profit organizations (income tax)).

Consumer cooperative

Shared contributions are not subject to income tax (subparagraph 1 of paragraph 2 of article 251 of the Tax Code of the Russian Federation) (see Target receipts for the maintenance of non-profit organizations (income tax)).

Institution

The proceeds from the owners to the institutions created by them used for their intended purpose are not taken into account when determining the tax base for income tax (subparagraph 7 of paragraph 2 of article 251 of the Tax Code of the Russian Federation) (see Target income for the maintenance of non-profit organizations (income tax)).

Horticultural, horticultural, dacha associations

Amounts paid from membership fees of horticultural, horticultural cooperatives (partnerships) to persons performing work (services) for such organizations are not subject to taxation upon payment of the UST (clause 8, clause 1 of Article 238 of the Tax Code of the Russian Federation) (see Amounts not subject to taxation (UST)).

Gardening partnerships are exempted from paying property tax (clauses "z" of article 4 of the Law of the Russian Federation of 13.12.1991 No. 2030-1) (see Tax incentives (property tax)).

Garage construction, housing construction cooperatives (partnerships), dacha construction cooperatives

Amounts paid from membership fees to persons performing work (services) for garage-building, housing-building cooperatives (partnerships) are not subject to taxation upon payment of the UST (subparagraph 8 of paragraph 1 of Article 238 of the Tax Code of the Russian Federation) (see. Amounts not subject to taxation (UST)).

Dacha construction, housing construction, dacha cooperatives are exempt from paying property tax (clauses "z" of Article 4 of the RF Law of 13.12.1991 No. 2030-1) (see Tax incentives (property tax)).

Homeowners Association

Non-profit organizations with special status

Non-profit educational organizations

The implementation of services in the field of education for the conduct of non-profit educational organizations training and production (in the areas of basic and additional education specified in the license) or the educational process is exempt from taxation upon payment of VAT (subparagraph 14 of paragraph 2 of article 149 of the Tax Code of the Russian Federation) (see Services in the field of education for the conduct of the educational and production or educational process (VAT) by non-profit educational organizations).

Public organizations of people with disabilities

Sale (transfer, execution, provision for own needs) of goods (except for excisable, mineral raw materials and minerals, as well as others according to the list approved by the Government of the Russian Federation), works, services (except for brokerage and other intermediary services), produced and sold by public organizations of persons with disabilities, among whom persons with disabilities and their legal representatives account for at least 80%, are exempt from taxation upon payment of VAT (subparagraph 2 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation) (see Sale of goods (works, services) produced and sold by public organizations of persons with disabilities or their affiliated organizations (VAT)).

Public organizations of disabled people with amounts of payments and other remuneration not exceeding 100,000 rubles. during the tax period, for each individual employee, are exempt from paying the UST (paragraph 2 of clause 2 of clause 1 of article 239 of the Tax Code of the Russian Federation) (see Tax incentives (UST)).

Public organizations of people with disabilities are exempt from paying property tax (paragraphs "and" Article 4 of the Law of the Russian Federation of 13.12.1991 No. 2030-1) (see Tax incentives (property tax)).

Institutions whose only property owners are public organizations of disabled people

Sale (transfer, execution, provision for own needs) of goods (except for excisable, mineral raw materials and minerals, as well as others according to the list approved by the Government of the Russian Federation), works, services (except for brokerage and other intermediary services) produced and sold by such institutions are exempt from taxation upon payment of VAT (subparagraph 2 of paragraph 3 of article 149 of the Tax Code of the Russian Federation) (see Sale of goods (works, services) produced and sold by public organizations of disabled persons or organizations belonging to them (VAT)).

From the amounts of payments and other remuneration not exceeding 100,000 rubles. during the tax period, for each individual employee, are exempt from paying the UST (paragraph 2 of clause 2 of clause 1 of article 239 of the Tax Code of the Russian Federation) (see Tax incentives (UST)).

Special tax regimes

1. Simplified taxation system

With the introduction of Ch. 26.2 of the Tax Code of the Russian Federation, both commercial and non-commercial organizations will be able to switch to a simplified taxation system (subject to the requirements stipulated by law). It should be borne in mind that until 01.01.2003 non-profit organizations were not entitled to apply the simplified tax system.

2. Unified tax on imputed income

The unified tax on imputed income is applied for certain types of activities and only in those regions where it is introduced, therefore the application of UTII does not depend on the OPF.

Output:

When choosing the organizational and legal form of doing business, it is necessary to take into account that the taxation of an organization depends primarily on the type of organization and on the activities that this organization carries out.

When choosing an OPF for conducting business, it is necessary to estimate the costs of accounting and reporting.

Commercial organizations maintain accounting records and submit reports in accordance with Federal Law No. 129-FZ of 21.11.1996 "On Accounting" and Order of the Ministry of Finance of the Russian Federation of 29.07.1998 No. 34n "On Approval of the Regulations on Accounting and Financial Reporting in the Russian Federation ".

In addition to financial statements, commercial organizations submit tax and statistical statements in the manner prescribed by law.

Non-profit organizations maintain accounting records and submit reports in accordance with Federal Law No. 129-FZ of 21.11.1996 "On Accounting" and Order of the Ministry of Finance of the Russian Federation of 29.07.1998 No. 34n "On Approval of the Regulations for Keeping Accounting and Accounting Reports in the Russian Federation ".

According to the Order of the Ministry of Finance of the Russian Federation of 13.01.2000 No. 4n "On the forms of financial statements of organizations", non-profit organizations have the right not to submit a Cash Flow Statement in the annual financial statements, and in the absence of relevant data, not to submit a Statement of Capital Changes and an Appendix to the Balance Sheet ... It is recommended that non-profit organizations include a report on the targeted use of funds received in their annual financial statements.

For non-profit organizations created in the form of public associations, a simplified procedure for submitting financial statements is provided (such organizations submit financial statements only once a year as part of the balance sheet, profit and loss statement, report on the targeted use of funds received).

In addition to accounting reports, non-profit organizations submit tax and statistical reports in the manner prescribed by law.

Output:

The procedure for accounting and reporting by commercial and non-commercial organizations has some differences, however, a simplified procedure for submitting financial statements is established only for public associations.

Start-up capital is required to organize a business. Moreover, for some organizational and legal forms, the law provides for it minimum size.

To create a commercial organization, founders must ensure the minimum amount of property that guarantees the interests of the organization's creditors, and form the authorized capital.

For various types of commercial organizations, the law establishes a certain minimum authorized capital:

· The size of the authorized capital of an LLC must be at least 10,000 rubles;

· The size of the authorized capital of the CJSC must be at least 100 minimum wages;

· The size of the authorized capital of the JSC must be at least 1000 minimum wages.

The authorized capital of a commercial organization is formed upon its creation:

LLC founders must pay at least 50% of the authorized capital at the time of state registration of the company; founders of CJSC and OJSC must pay at least 50% of the authorized capital within 3 months from the date of state registration of the company.

For non-profit organizations, the minimum amount of property (authorized capital) is not provided.

Output:

When creating a commercial organization, founders must ensure that there is a minimum amount of property established by law, i.e. pay for its authorized capital. Thus, to create a commercial organization, the founders must have the necessary funds for this.

When creating a non-profit organization, the founders do not need to form its authorized capital, therefore, it is possible to create a non-profit organization even if initially it does not have any property.

When doing business, the founders (participants) of the organization are faced with the need to transfer any property to the organization. Such a transfer can be made different ways, which will require different legal registration. Time and financial costs will depend on the method of transferring property.

Founders (participants) can transfer property to a commercial organization (for example, LLC and JSC) in the following ways:

by making contributions to the authorized capital of an LLC or by acquiring shares placed by a JSC when the company is established;
by making contributions to the authorized capital of an LLC or by acquiring additional shares placed by the JSC, with an increase in the authorized capital of the company;
LLC participants, in accordance with the charter or the decision of the general meeting, can make contributions to the LLC property.

Founders (participants) can transfer property to a non-profit organization in the following ways:

in the form of regular and one-time receipts from founders, voluntary property contributions and donations (for all OPF of non-profit organizations);
in the form of voluntary or compulsory membership fees (for non-profit organizations with membership, such as a consumer society, non-profit partnership, association, public organization, etc.).

The procedure for regular receipts from the founders (participants) is determined by the constituent documents of the organization.

Founders (participants) can transfer property to both commercial and non-commercial organizations under contracts of sale, donation, lease and other contracts for the transfer of property into ownership or use.

It should be borne in mind that the law restricts the possibility of gratuitous transfer of property to a commercial organization from the founder, who is also a commercial organization: according to Article 575 of the Civil Code of the Russian Federation, donation is not allowed, with the exception of ordinary gifts, the value of which does not exceed 5 minimum wages, in relations between commercial organizations.

Output:

The transfer of property to commercial organizations is possible, in particular, by making contributions to the authorized capital of the LLC or by purchasing the shares placed by the JSC. If such a transfer of property is accompanied by an increase in the size of the authorized capital, it is necessary to amend the constituent documents of the company.

The transfer of property to non-profit organizations in the form of contributions from the founders does not require changes to the constituent documents.

In addition, property can be transferred to both a commercial and a non-commercial organization under a civil contract subject to the restrictions established by law.

When choosing between a commercial and a non-commercial organization for the founders, an important issue is the ability to receive the property transferred to the organization upon exit (termination of participation), as well as upon liquidation of the organization.

Return of property to the founder in case of leaving the organization

In relation to commercial organizations (JSC, LLC), their participants have rights of obligation, therefore, they can demand a return of the invested funds (part of the organization's property) upon leaving the organization's participants:

The LLC is obliged to pay the exiting participant the actual value of his share or, with the consent of the participant, give him the property in kind;
shareholders of a JSC may not voluntarily leave the company, however, in cases stipulated by law, shareholders can demand from the JSC to buy out their shares at market value.

In addition, a participant in an LLC has the right to sell or otherwise dispose of his share in the authorized capital of the LLC.

A shareholder has the right to sell or otherwise dispose of his shares.

The founders of a non-profit organization do not retain the rights to the property transferred to the organization, therefore they cannot claim to receive the property upon leaving the organization.

Exceptions:

a shareholder leaving a consumer society is paid the cost of his share contribution and cooperative payments; members of a non-commercial partnership have the right to receive, upon leaving the non-commercial partnership, part of its property or the value of this property (within the value of the property transferred to the ownership of the partnership), with the exception of membership fees.

Return of property to the founder in case of liquidation of the organization

In relation to commercial organizations (JSC, LLC), their participants have rights of obligation, therefore they can demand the return of the invested funds (part of the organization's property) in the event of its liquidation:

a participant in an LLC has the right to receive, in the event of liquidation of the company, a part of the property remaining after settlements with creditors; a shareholder of a JSC has the right to receive, in the event of liquidation of the company, part of its property remaining after settlements with creditors.

The founders of a non-profit organization do not retain the rights to the property transferred to the organization, therefore they cannot claim to receive the property upon its liquidation.

In the event of liquidation of a non-profit organization, the property remaining after the satisfaction of creditors' claims is directed in accordance with the constituent documents of the non-profit organization for the purposes for which it was created and (or) for charitable purposes, and if the use of property in accordance with the constituent documents of the organization is not possible, it turns into state revenue (see Procedure for Liquidating a Non-Profit Organization).

Exceptions:

· The property of the consumer society, after satisfying the claims of creditors, is distributed among the shareholders (with the exception of the property of the indivisible fund);

· Upon liquidation of a non-commercial partnership, the property remaining after the satisfaction of creditors' claims, the amount of which does not exceed the size of the property contributions of the members of the non-commercial partnership, shall be distributed among the members of the non-commercial partnership in accordance with their property contribution;

· The property of the institution is transferred to the owner after satisfying the claims of creditors.

Output:

When a commercial organization (LLC, JSC) is created, the founders make contributions to the authorized capital of the organization, in connection with which the founders have rights of obligation with respect to the organization they create. In this case, in the event of a withdrawal from a commercial organization, as well as in the event of its liquidation, the founder (participant) of the commercial organization has the right to receive the part of the organization's property due to his share.

The founders (members) of a non-profit organization cannot claim a return on their investment either upon exit or upon liquidation of the organization (with the exception of such OPFs such as a non-profit partnership, consumer society and institution).

Thus, the legal status of the founders (participants) of the consumer society and non-profit partnership is closest to legal status founders (participants) of commercial organizations.

One of important issues when choosing the organizational and legal form of an enterprise, it is possible to control its activities, as well as to form the structure of management bodies, depending on the goals and needs of the founder. For various OPF, the law provides for a different structure of governing bodies, as well as different possibilities for the implementation of management and control on the part of the founder.

commercial organization
Non-profit organization
The structure of the governing bodies of the organization
required.	optional	required.	optional.
OOO: - general meeting of founders; - the audit commission (auditor) (if the company has more than 15 members). JSC: - General Meeting of Shareholders; - the board of directors (supervisory board) (if the JSC has more than 50 shareholders); - the sole executive body; - the audit commission (auditor). Production cooperative: - general meeting of members of the cooperative; - governing body; - chairman; - the audit commission (auditor).	OOO: - Board of Directors; - collegial executive body. JSC: - collegial executive body; - counting commission. Production cooperative: - supervisory board.	Consumer society: - general meeting of the consumer society; - Council of the consumer society; - the board of the consumer society; - revision Commission. ANO: - collegial supreme governing body. Non-profit partnership (minimum 2 founders): - general meeting of members (supreme governing body). Fund: - Board of Trustees. Institution: - bodies are formed in accordance with the charter of the institution.	ANO, Non-profit partnership: - the sole and / or collegial executive body. Foundation, Institution: - the supreme governing body (collegial / sole); - a permanent collegial management body; - the sole and / or collegial executive body.

Output:

The legislation provides for the requirements for the structure of the management bodies of the organization, incl. binding bodies and bodies that can be created at the discretion of the founders.

For commercial organizations (LLC and JSC), more stringent requirements are established than for non-commercial ones, because the structure of the governing bodies of commercial organizations is largely determined by law.

For non-profit organizations, the structure of governing bodies is largely determined by the charter, i.e. depends on the discretion of the founders.

The fewer requirements for governing bodies are established by law, the more possibilities create an individual management structure in the organization - depending on the particular needs of the founder (from full control over all aspects of activities to making decisions only on the most important issues).

A significant disadvantage of ANO is that, even if the organization has only one founder, the supreme governing body must be collegial.

Traditionally, commercial organizations are created for doing business, with the most common forms of a limited liability company (LLC) and joint-stock companies (OJSC and CJSC).

However, some types of non-profit organizations can also be used when doing business in different areas(in particular, in the service sector): consumer society, non-profit partnership, autonomous non-profit organization.

When creating a non-profit organization, you should special attention approach the development of constituent documents.

The benefits and advantages of non-profit organizations provided by legislation in practice can turn into significant disadvantages if constituent documents, as well as in the implementation of activities, all the nuances will not be taken into account: a clear distinction between statutory and entrepreneurial activities, the procedure for the formation of the organization's property in the form of introductory, membership, targeted contributions of the founders, the use of such receipts and profits of the organization, and other issues.

Following is the Comparative characteristics OPF of commercial and non-commercial organizations in terms of their ease of use for doing business.

	commercial organization (LLC, JSC)	Non-profit organization (consumer society, non-profit partnership, autonomous non-profit organization)
Pros:	- a commercial organization can carry out any types of activity, except for those prohibited by law, and is not limited by the goals of the activity specified in its charter (some types of activity - for example, educational activity - can only be carried out by non-commercial organizations); - the responsibility of the founders (participants) for the obligations of the organization is limited to the value of contributions made to the authorized capital; - the ability to distribute the received profit among the founders (participants); - the opportunity, in the event of leaving the organization or during its liquidation, to receive part of its property.	- the founders (participants) are not responsible for the obligations of the organization; - the minimum size of the organization's property has not been established, so the organization may not own any property; - the system of governing bodies can be described in detail and detailed in the charter of the organization (with the exception of the consumer society, where the structure of governing bodies is strictly defined in the law); - the law provides for a number of tax incentives for non-profit organizations; - members of the consumer society and non-profit partnership can, upon leaving the organization or upon its liquidation, receive property within the limits of the contributions made.
Minuses	- the law defines the minimum size of the organization's property (the minimum size of the authorized capital); - commercial organizations cannot engage in certain types of activities (for example, educational activities).	- entrepreneurial activity must comply with the statutory goals of the organization; - the received profit is not distributed among the founders (participants) (with the exception of the consumer society, where a certain share of the profit can be distributed among the shareholders); - in a consumer society, the structure of governing bodies is strictly defined in the law; - when creating a non-profit organization, a thorough and detailed development of constituent documents is required.

it entity, which in order to generate profit as the main goal of its activities on the basis of a special permit (license) of the Central Bank Russian Federation(The Bank of Russia) has the right to carry out banking operations provided for by the Federal Law "On Banks and Banking Activities".

Credit organizations (in accordance with the Law of the Russian Federation "On Banks and Banking Activities") BANK is a credit organization that has the exclusive right to carry out in aggregate the following banking operations: attracting funds from individuals and legal entities in deposits, placing these funds on its own behalf and for its own account on terms of repayment, payment, urgency, opening and maintaining bank accounts of individuals and legal entities NON-BANKING CREDIT ORGANIZATION is a credit institution that has the right to carry out certain banking operations provided for by the Federal Law "On Banks and Banking Activities". FOREIGN BANK is a bank recognized as such under the laws of a foreign state in whose territory it is registered.

Redistributive nature Creation and functioning of a system of reserves in order to ensure the stability of both credit institutions and the country's credit system A high degree of state regulation not only of operations carried out by credit institutions, but also of the processes of formation and use by them financial resources

1 free disposal of one's own funds within the framework established by the current legislation 2 striving for profit, i.e. all other things being equal, preference is given to operations with maximum profitability 3 risk avoidance, i.e. all other things being equal, operations with minimal risk have an advantage 4 preference for stable and efficient long-term performance of short-term (local) results 5 mandatory compliance with state-established legislative norms, economic standards and other rules governing the activities, liquidity, financial stability of credit institutions

The current functioning of credit institutions is the most powerful stratum of government regulatory influence of the Bank of Russia. In this regard, it is necessary to single out several spheres of manifestation of its managerial influences. 1. The first - the organizational and managerial function of the Bank of Russia - is associated with its activities on licensing credit institutions and issuing licenses for banking operations.

2. Second sphere management functions The Bank of Russia is formed by designating it as the body of the state's monetary policy. The general state of the economy depends to a large extent on the state of the monetary sphere. In terms of the number of institutions, the volume of credit resources and operations, the base of the entire monetary system is made up of commercial banks and other credit institutions. Therefore, state regulation of the monetary sphere can be successful only if the state, through the Bank of Russia, is able to influence the scale and nature of operations of commercial banks.

3. The third area of the Bank of Russia management activity is the organization of monetary circulation in the territory of the Russian Federation. 4 The fourth area of management of the Bank of Russia is its international and foreign economic function. The Bank of Russia represents the interests of the Russian Federation in relations with central banks of foreign states, as well as in international banks and other international monetary and financial organizations. In this case, the Bank of Russia acts on behalf of the state.

The Constitution contains a number of provisions that can be applied to credit relations. - The Civil Code of the Russian Federation. - The Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" defines the legal status, goals of activity, functions and powers of a single and independent subject of the first level of the banking system of the Russian Federation. - The Federal Law "On Banks and Banking Activities" regulates credit relations - the Federal Law "On Joint Stock Companies" - in terms of the borrower's approval of major transactions, including a loan, credit, pledge, surety or several interrelated transactions; - Federal Law "On Mortgage (Pledge of Real Estate)" - in terms of government regulation, procedures and registration of mortgages as a way to secure a loan obligation; - Federal Law “On Currency Regulation and Currency Control” - in terms of providing loans in foreign currency and credit relationships between residents of the Russian Federation and non-residents; - Federal Law "On Enforcement Proceedings" - in terms of enforcement of obligations of debtors to creditors, including debtors on credit obligations; - Federal Law "On Precious Metals and precious stones"- regarding the regulation of such a method of securing credit obligations, as pledging precious metals and precious stones.

1. Regulations on the procedure for the provision (placement) of monetary funds by credit institutions and their return (repayment) 2. Regulations on the procedure for the provision of loans by the Bank of Russia to banks secured by pledges and guarantees 3. Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation 4. Instructions on the procedure for the Bank of Russia to make a decision on the state registration of credit institutions and the issuance of licenses for banking operations

Despite the fact that for non-profit organizations, making a profit is not the main goal of their activities, they are not prohibited from making a profit, that is, doing business. True, the possibilities to dispose of the profits received here are limited by the statutory goals of the enterprise.

Consumer cooperative - it is a non-profit organization, which is a voluntary association of individuals and legal entities on the basis of membership, in order to meet their material and non-material needs.

The members of the consumer cooperative make the share contributions established by the charter, which together with the earned property constitute the property of the cooperative. Members of the cooperative are also required to make additional contributions if necessary to cover the losses incurred by the cooperative. Within the limits of the unpaid part of the additional contributions, the members of the cooperative are jointly and severally liable. The income of a consumer cooperative from entrepreneurial activity is distributed in accordance with its charter among the members of the cooperative.

Public and religious organizations Are voluntary associations of citizens on the basis of common interests to meet spiritual or other non-material needs. As non-profit organizations, they can engage in entrepreneurship only if it meets the statutory goals and is aimed at achieving them.

Members of public and religious organizations do not retain the rights to property and membership fees transferred by them to these organizations.

Members of public and religious organizations are not responsible for the obligations of these organizations, and they, in turn, are not responsible for the obligations of their members.

Foundations Are non-profit organizations that have no membership and are created to achieve cultural, educational, social, charitable, or other socially useful purposes. Foundations are established by individuals and legal entities on the basis of voluntary property contributions. The property transferred to the foundation by its founders becomes the property of the foundation. This property can only be used for statutory purposes. A foundation can engage in entrepreneurship only if it complies with the statutory goals and is aimed at achieving them. Entrepreneurial activity involves the creation of business entities or participation in them. The founders of the foundation are not responsible for its obligations, and the foundation is not responsible for the obligations of its founders. When a fund is liquidated, its property is directed to statutory purposes.

Institutions- these are organizations created by owners to solve socio-cultural, managerial or other non-commercial tasks. Examples of such organizations are institutions of education and training, social protection, culture and sports, as well as state and municipal authorities.

The establishments are partially or fully funded by the owner. The owner assigns property to the institutions on the basis of the right of operational management.

Institutions are responsible for their obligations with the funds at their disposal. If these funds are insufficient, the deficit is covered by the owner.

Associations of legal entities - these are voluntary associations and unions of commercial or non-commercial organizations. Such associations are non-profit organizations.

Associations of commercial organizations are created under an agreement between the participants to coordinate their entrepreneurial activities, as well as to protect and represent common property interests. The Association of Non-Profit Organizations represents unions and associations public organizations and institutions.

Members of an association of legal entities retain their full independence and rights of a legal entity. The association of legal entities becomes the owner of the property and membership fees transferred to it by the founders. This property can be used by the association only for its statutory purposes. The property of the association is transferred for the same purposes upon its liquidation.

The association of legal entities is not liable for the obligations of its members. The members of the association bear responsibility for its obligations determined by the charter of the organization.

Members of associations have the right to use their services free of charge.

In the economic sense, the concept of an organization - a legal entity in a number of cases corresponds to the concept of an enterprise. As already mentioned, an enterprise is a property complex used for entrepreneurial activity. Any professional entrepreneurial commercial activity can be carried out on the basis of the enterprise - production, credit and financial, trade, intermediary, insurance, etc. Depending on the form of ownership of the founders of the enterprise, it can be private, state, municipal.

Enterprises can be created by both legal and individuals... In the latter case, one usually speaks of an individual private enterprise (PPI).

The law provides for the right of citizens to engage in entrepreneurial activity without forming a legal entity, as so-called individual entrepreneurs. TO individual entrepreneurs generally, business law applies.

Which, in order to generate profit as the main goal of its activities, on the basis of a special permit (license) of the Central Bank of the Russian Federation (Bank of Russia), has the right to carry out banking operations provided for by this Federal Law. A credit organization is formed on the basis of any form of ownership as a business entity.

Bank is a credit institution that has the exclusive right to carry out in aggregate the following banking operations: attracting funds from individuals and legal entities in deposits, placing these funds on its own behalf and at its own expense on terms of repayment, payment, urgency, opening and maintaining bank accounts of individuals and legal entities.

In the modern economy, a feature of a bank's activities is its role as a financial intermediary, i.e. the bank accumulates (attracts) free money resources and carries out their redistribution in accordance with the interests of the participants economic system, makes the transfer of resources from the owners of funds to those spheres, industries, enterprises that need resources to expand their activities, for the production process.

European banking system- The system is based on large commercial banks with significant capital, a large number branches and a wide range of clients. These are mainly universal banks, i.e. can enter the stock market.

The peculiarity of the European banking system is due to the high degree of concentration of capital, therefore, large banks are the main sources of project financing. Large financial and industrial groups that include banks and enterprises that control significant market shares.

The advantage of this model is the high stability of credit institutions, since risks are well diversified. But the disadvantage of this model is the relatively lower availability of capital for small and medium-sized businesses.

The banking system of Russia was created under the influence of the European banking system. It is a classic two-tier system.

The banking system of the Russian Federation includes the Bank of Russia, credit institutions, as well as branches and representative offices of foreign banks.

Legal regulation of banking activities is carried out by the Constitution of the Russian Federation, this Federal Law, the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)", other federal laws, regulations of the Bank of Russia.

At the first level of the Russian banking system - the Central Bank of the Russian Federation (Bank of Russia).

At the second level, there are commercial banks.

Bank functions

1. The function of creating money - by issuing loans to borrowers, banks in this way bring the funds issued by the Central Bank to consumers and increase their effective demand.

2. Loan mediation - the bank is an intermediary and offers credit resources to consumers for different conditions, depending on the profitability of their use, i.e. on the movement of money in the economy, the law of supply and demand applies when moving free money and the movement of resources in the economic system is carried out.

3. Stimulation of savings by economic entities - offering various deposit banking products, banks thereby stimulate the formation of savings in the economy.

4. Intermediation in payments between entities - enterprises open settlement, current and other accounts with banks. And the commercial bank, in turn, undertakes to represent the interests of the client in the interbank settlement system.

5. Mediation in transactions with securities.

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